Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0780

(a) MANUFACTURING AIDS

(6) Food and Beverage Processing

440.0780 Yeast Used in Wine. Since yeast is used in the manufacture of wine in order to bring about the fermentation process and is not used for the purpose of physically incorporating it into the wine, the sale to manufacturers is taxable notwithstanding that during the fermentation process some yeast cells do in fact become part of the wine through disintegration, this being only an incidental factor in the production of wine. 5/2/61.